Isoler (Scotland) Limited

(In Liquidation)

I, Tom Merchant Burton, Chartered Accountant, George House, 50 George Square, Glasgow G2 1RR, hereby give notice pursuant to Rule 4.19 of the Insolvency (Scotland) Rules 1986 that I was appointed liquidator of Isoler (Scotland) Limited by resolution of the First Meeting of Creditors held on 17th February 2003. A liquidation committee was not established. Accordingly, I hereby give notice that I do not intend to summon a further meeting for the purpose of establishing a liquidation committee unless one tenth in value of the creditors require me to do so in terms of Section 142(3) of the Insolvency Act 1986. All creditors who have not already done so are required to lodge their claims with me by 17th June 2003.

T M Burton, Liquidator

Ernst & Young LLP, George House, 50 George Square, Glasgow G2 1RR

28th February 2003